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Thuật ngữ IFRS: Experience adjustment
Các điều chỉnh dựa trên kinh nghiệm
Chuẩn mực liên quan:
TDC
Ngày gửi: 23/09/2019
Lượt xem: 170
Cập nhật: 29/11/2024
Experience adjustment là gì?
Experience adjustment (Các điều chỉnh dựa trên kinh nghiệm ) được định nghĩa là Chênh lệch giữa:
(a) ước tính tại đầu kỳ của số tiền dự kiến trong kỳ và số tiền thực tế trong kỳ đối với các khoản thu phí bảo hiểm (và bất kỳ dòng tiền nào liên quan, ví dụ như dòng tiền liên quan đến khai thác hợp đồng bảo hiểm mới và các khoản thuế liên quan đến phí bảo hiểm); hoặc
(b) ước tính tại đầu kỳ của chi phí dự kiến trong kỳ và chi phí thực tế phát sinh trong kỳ đối với chi phí dịch vụ bảo hiểm (không bao gồm chi phí liên quan tới khai thác hợp đồng bảo hiểm mới).
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